Before form_with was introduced in Rails 5.1 its functionality was split between form_tag and form_for. Both are now soft-deprecated in favor of form_with .
This part of the Rails guide was written 6 years ago, and form_with itself was introduced 8 years ago.
Is it time to go from soft-deprecation to full deprecation?
I’ve come to believe that hard deprecations are only warranted when there’s a large pay-off in the implementation. Either because there’s a huge complexity hump that can be cut or because performance can be significantly improved. Absent of those motivating factors, we’re better off keeping old syntax around, and simply steering folks through guides and docs towards the new syntax. This makes it much easier for existing apps to upgrade to new versions of Rails without a volume of busywork updating syntax.